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DEI'AI{TMENT OF FINANCE *o%:,yg'i^i;: '
BUREAU OF INTERNAL RE\'ENUE 'rAN
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QLrezon City RECETVEAL,
Januan', 5. 201 8
SUBJECT : Providing for the Revised Tax Rates on Tobacco Products Pursuant
to the Provisions of Republic Act No. 10963, otherwise known as
"Tax Reform for Acceleration and Inclusion (TRAIN) Lan"',
Amending for the Purpose Revenue Regulations No. 17-2012
SECTION t. SCOPE. - Pursuant to the provisions of Section 244 i"t relation to Section
245 of the National Internal Revenue Code of 1997 (NIRC), as amended and Section 84 of
Republic Act No. 10963, otherwise known as "Tax Reform for Acceleration and lnclusiou
(TRAIN) Law'', these RegLrlations are hereby promulgated to provide Ibr the revised tax
rates on cigalettes, amending cefiain provisions of Revenue Regulations (RR) No. I 7-
2012.
CARLOS G. DOMINreUEZ
Secretary of Finance
i oooTte
JAt'l 1 1 2018
Recornrnendi ng Approva I :
-AY"x^At'
CAESAR R. DULAY
1 BIiREAU
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3F IiJIUBNAI BE*EI{'',E
gCOP.DS MGT. DTVIS]iON
tD:40 A.U,
'01245e
Commissioner of Internal Revenue
JAN t5 20tg
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RE CEtrVEW